© ACCA

ACCA

The Association of Chartered Certified Accountants Malek Sarieddine Regional Business Development Manager – Middle East

©ACCA

Based in the UK and formed in 1904, ACCA is the leading

global body of Professional Accountants in the world.

History of ACCA

2

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Leading Global Body

3

Members

200,000

Students

500,000

Countries

181

Offices

101

Approved Employers

7,400

Strategic Partnerships

80

Certificate in International

Public Sector Accounting

Standards (IPSAS) in Arabic

للقطاعشهادة معايير المحاسبة الدولية

العام باللغة العربية

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The public sector – a changing landscape

The ongoing impact of the global financial crisis means that public sector organisations

around the world face shared challenges

AUSTERITY

As public finances

become tighter, finance

professionals must drive

efficiency

LEADERSHIP

As managing public finances

becomes more and more

crucial, financial professionals

must become strategic

leaders

UPSKILLING

Public sector finance

professionals must future-

proof themselves by

increasing their depth and

breadth of skills

ACCOUNTABILITY

Finance professionals in

the public sector must

meet greater demands for

transparency

ETHICS

Finance

professionals in the public

sector must continue to be

at the forefront of ethical

financial practices

INSIGHT

More than ever, finance

professionals in the public

sector must be able to

develop and deliver a long

term view

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Employers must develop the right finance talent to respond to this changing public

sector landscape

Developing your talents

Employers from the public sector were asked, what is

the top talent challenge you face ?

Strategic

thinking

Leadership &

Management

Commercial

awareness

Communication

42%

40%

30%

26%

PROFESSIONAL

SKILLS

Given the focus on

efficiency, finance

professionals have to

deliver more than just

technical expertise

Public sector finance

professionals must have

robust, continually

improving technical skills

TECHNICAL

SKILLS 34% Say their finance

employees lack public

sector knowledge

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IPSAS overview and benefits

• These accounting standards that are based on International Financial

Reporting Standards (IFRS), are being adopted by many countries

around the world and by some government departments and public

sector entities in the Middle East.

• Employees in the public sector need training and support to help meet

the challenges of implementing IPSAS – for the preparation of general

purpose financial statements by governments and other public sector

entities.

• Government entities will benefit from having IPSAS financial reporting

expertise, as it is a necessary component for improving the accountability

and transparency of public funds

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Benefits of IPSAS Adoption:

1. Greater accountability and transparency

2. Better decision-making

3. Improved efficiency

4. Data consistency and application

5. Sound financial management

6. Professionalisation and access to talent

7. Broader economic and social advantages

8. Government stability

9. International comparability

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Certificate in IPSAS Overview

Cert IPSAS in Arabic

Who is it for? Any finance employees that need to apply IPSAS:

accountants, external auditors, trainers,

financial reporting, policy makers specialising in

the public sector.

What does it cover? How to use IPSAS in practice, accrual accounting,

cash accounting, financial reporting skills,

difference between the cash-basis IPSAS and

accruals-based IPSAS

How is it delivered? Fully online including all learning materials & test -

can be supported by face to face training

What does it cost? Cost effective (based on numbers)

How long does it take? 30 hours

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Certificate in IPSAS in Arabic

• The Certificate in IPSAS in Arabic has been specifically developed for Arabic

speaking finance professionals.

• Given the pace of change and size of expenditure in the public sector, the

Certificate in IPSAS will equip finance & accounting employees with the critical

skills required to deal with the challenges ahead.

• All finance professionals can benefit from Cert IPSAS in Arabic. Employees

who already have a professional accountancy qualification can top up existing

competencies with specific technical knowledge and skills around IPSAS.

• For employees without a professional accountancy qualification, it offers the

opportunity to gain formal recognition of their IPSAS knowledge and skills.

© ACCA

What Cert IPSAS in Arabic covers

• Examines the fundamental requirements of accruals-based IPSAS on

a standard-by-standard basis

• Provides guidance on how to use IPSAS in practice, with the aid of

questions, cases and interactive exercises.

• Explains the difference between the cash-basis IPSAS and accruals-

based IPSAS.

• Provides an overview of how IPSAS are used around the world.

• Explains the workings of the International Public Sector Accounting

Standards Board (IPSASB) and how these are developing.

• Includes 10 Modules with mockup exams and an online test, with

three attempts.

• Can be studied flexibly to fit in with work and life demands. The high

quality course and assessment materials can be accessed using both

personal computers and tablets.

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The programme contains the following topics:

Overview of IPSAS and IPSAS Board – المفاهيميواإلطار مجلسالوعمليات طبيعة

Financial statement presentation and accounting policy – المحاسبيةالبيانات المالية والسياسات عرض

Financial statements (IPSAS 1 معيار) عرض البيانات المالية

Cash flow statements (IPSAS 2 معيار) بيانات التدفق النقدي

Accounting policies, changes in accounting estimates, and errors (IPSAS 3 معيار)

المحاسبية، التغيرات في التقديرات المحاسبية واألخطاء السياسات

Financial Performance – المالياألداء

Non-exchange revenue (IPSAS 23 معيار) اإليراد من المعامالت غير التبادلية

Exchange revenue (IPSAS 9 معيار) اإليراد من المعامالت التبادلية

Construction contracts (IPSAS 11 معيار ) عقود اإلنشاء

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The course contains the following topics: Cont.

Accounting for assets and liabilities – وااللتزاماتمحاسبة األصول

Property plant and equipment (IPSAS 17 معيار) الممتلكات والمصانع والمعدات

Intangible assets (IPSAS 31 معيار األصول غير الملموسة (

Investment property (IPSAS 16 معيار العقارات االستثمارية (

Impairment of cash generating assets (IPSAS 26 معيار) انخفاض قيمة األصول المولدة للنقد

Impairment of non-cash generating assets (IPSAS 21 معيار ) انخفاض قيمة األصول غير المولدة للنقد

Borrowing costs (IPSAS 5 معيار) االقتراض تكاليف

Inventories (IPSAS 12 معيار) المخزون

Leases (IPSAS 13 معيار) عقود اإليجار

Financial instruments (IPSAS 28, 29, 30 معايير) العرض، االعتراف والقياس، اإلفصاح : األدوات المالية

Provisions

Contingent liabilities and contingent assets (IPSAS 19 معيار)

المحتملةالمخصصات، االلتزامات المحتملة واألصول -

Events after the reporting date (IPSAS 14 معيار بعد تاريخ إعداد التقاريرألحداث (

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The course contains the following topics: Cont.

Accounting for assets and liabilities – محاسبة األصول وااللتزامات

Employee benefits (IPSAS 39 معيار) منافع الموظفين

Agriculture (IPSAS 27 معيار) الزراعة

Concessions

Foreign operations and hyperinflationary economies (IPSAS 4, 10 معايير)

المرتفعالتقرير المالي في االقتصاديات ذات التضخم -التغيرات في أسعار الصرف األجنبي آثار

Service concessions (IPSAS 32 معيار ) الخدمات ترتيبات امتياز تقديم

Translation of financial statements of foreign operations (IPSAS 4 معيار )

األجنبيالتغيرات في أسعار الصرف آثار

Financial reporting in hyperinflationary economies (IPSAS 10 معيار )

المرتفعفي االقتصاديات ذات التضخم التقارير المالية

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The course contains the following topics: Cont.

Consolidation – الماليةتوحيد البيانات

Separate Financial Statements (IPSAS 34 معيار) البيانات المالية المنفصلة

Consolidated Financial Statements (IPSAS 35 معيار) البيانات المالية الموحدة

Investments in Associates and Joint Ventures (IPSAS 36 معيار) االستثمارات في الشركات الزميلة

Joint Arrangements (IPSAS 37 معيار) الترتيبات المشتركة

Disclosure of Interests in Other Entities (IPSAS 38 معيار) األخرىاإلفصاح عن الفوائد في المنشآت

Public Sector Combinations (IPSAS 40 معيار)

(لهمع تشجيع اإلقرار المبكر 2019يناير 1ساري اعتباًرا من )القطاع العام تركيبات

Disclosure standards – معايير اإلفصاح

Related party disclosures (IPSAS 20 معيار) اإلفصاحات عن األطراف ذات العالقة

Disclosure of financial information about the general government sector (IPSAS 22 معيار)

عن المعلومات المالية حول القطاع الحكومي العام اإلفصاح

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The course contains the following topics: Cont.

Cash basis IPSAS

Covers Part 1 of the cash basis IPSAS, required information in:

The statement of cash receipts

Payments

Disclosures

Consolidation under the cash basis

Presentation of budget information in the financial statements

The additional (non-mandatory) disclosures encouraged in Part 2 of the cash basis

IPSAS

First-time adoption of accrual-based IPSAS

Migrating from cash to accrual basis

First time adoption of IPSAS (IPSAS 33)

Change management and the adoption of IPSAS

Forthcoming proposals for change

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Thank you